Skip to content
V1150-18 ·8 May 2018 ·consulta-vinculante Medium impact
Tax

10% reduced VAT rate applies to complete CPAP machines, but not to individual components

A company requested clarification on whether sleep apnea treatment equipment (CPAP) and its individual parts (generator, mask, and tubing) qualify for the reduced VAT rate. The DGT ruled that while complete equipment is subject to a 10% rate, components sold separately are subject to the standard 21% rate.

In 5 key points

How it affects those involved

Businesses selling medical components must distinguish between complete sets and individual parts to ensure correct VAT application.

Lifecycle

2018-05-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact